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CITY  OF 


LOS  ANGELES   <?*. 

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OFFICE  OF  THE  U^" 

AUDITOR 


Classification  of  Expenditures 

CODE,   ml 


Revised  as  of  February  15th,  1915 


v 


ERN3R  L,#"r\  Vfc 

DIVERSITY  OF  CALIP 

LIBRARY, 

iLOS  ANGELES,  CALIF, 


PREFACE 

The  purpose  of  this  code  is  to  provide  a  complete  classifica- 
tion of  the  expenditures  of  the  city,  through  which  the  cost  of  the 
various  governmental  or  administrative  units  may  be  accurately 
determined. 

The  primary  classification  is  based  upon  "objects"  purchased 
or  acquired,  rather  than  character  or  purpose  of  expenditure. 
This  result  is  accomplished  through  accounts  (with  standard 
designations  of  code  letters)  termed  "standard  accounts." 

Further  groupings  or  modifications  of  these  standard  accounts 
(indicated  by  affixed  or  prefixed  numerals)  serve  to  produce  other 
details  as  to  cost  of  departmental  or  subdepartmental  units, 
functional  activities,  or  other  features  of  expense,  as  explained  and 
defined  in  the  succeeding  pages. 

The  code  serves  also  as  a  guide  for  making  up  the  estimates 
of  expenditures  under  the  budget,  showing  all  the  items  or  groups 
that  should  be  included  under  each  standard  account.  It  serves 
also  as  a  guide  to  proper  segregation  in  statements  of  expendi- 
tures. 

In  the  classification  of  the  various  commodities,  services, 
benefits,  claims,  etc.,  under  the  various  standard  accounts,  scien- 
tific distinctions  are  of  secondary  importance.  The  chief  purpose 
is  to  establish  a  definite  method  by  which  a  uniform  classification 
among  the  departments  may  be  insured. 

Another  purpose  of  this  code  is  to  suggest  a  simple  and  ready 
method  of  supplying  accurate  information  to  the  officer  respon- 
sible for  thinking  about  economy  and  efficiency  of  work  under 
his  control;  to  make  available  to  those  who  handle  the  details  of 
business  a  "shorthand"  method  whereby  entries  may  be  made  on 
requisitions,  orders,  invoices,  demands,  etc.  When  carried  into 
accounts,  these  symbols  will  enable  the  bookkeeper  readily  to  pick 
out  data  relating  to  each  subject  on  which  a  report  is  desired. 

The  use  of  a  uniform  "code"  or  system  of  "shorthand"  sym- 
bols for  descriptive  purposes  not  only  lessens  book-keeping  work 
but  very  materially  reduces  the  cost  of  preparing  special  reports 
and  enables  the  accounting  office  to  state  promptly  and  accurately 
the  facts  relating  to  each  object  of  expenditure,  and  also  to  specify 
exactly  the  details  which  go  to  make  up  the  analysis. 


Digitized  by  the  Internet  Archive 

in  2007  with  funding  from 

Microsoft  Corporation 


http://www.archive.org/details/classificationofOOIosaiala 


GENERAL   CLASSIFICATION 

An  asterisk  preceding  a  symbol  indicates  merely  that  further 
subdivisions  or  definition  of  that  symbol  are  provided.  The  aster- 
isk is  not  a  part  of  the  symbol. 

*A  PERSONAL  SERVICES  (salaries,  wages  and  other  compen- 
sation for  personal  services  currently  rendered).  (See 
below.) 

*B  STRUCTURES  AND  IMPROVEMENTS  (buildings  and 
non-structural  improvements  to  land).     (See  p.  4.) 

*C     CONTRACTUAL  SERVICES   (services  other  than  person- 
al).   (See  p.  5.) 

*D  REDEMPTION  OF  DEBT  (refunds,  sinking  funds  and 
capital  outlays  for  rights).     (See  p.  5.) 

*E  EQUIPMENT  (furniture,  fixtures,  machinery  and  live  stock). 
(See  p.  6.) 

*F  FIXED  CHARGES  AND  CONTRIBUTIONS  (other  than 
pensions  and  retirement  allowances).     (See  p.  7.) 

*L     LAND  (including  leaseholds  and  water  rights).     (See  p.  7.) 

*M  MATERIALS  (not  specifically  adapted  for  use  as  supplies, 
equipment,  or  structures).      (See  p.  7.) 

*P  PENSIONS  AND  RETIREMENT  ALLOWANCES.  (See 
p.  8.) 

*S     SUPPLIES.     (See  p.  8.) 

*X     LOSSES  AND  CONTINGENCIES.     (See  p.  9.) 


Subdivisions  of 

A 

PERSONAL  SERVICES 

PERSONAL  SERVICES  (salaries,  wages  and  other  com- 
pensation for  personal  services  currently  rendered). — All 
expenditures  for  services  which  are  personal  in  character, 
that  is,  which  consist  in  acts  of  particular  persons,  per- 
formed by  virtue  of  a  contract  (express  or  implied),  or 
by  virtue  of  the  existence  of  an  official  relation,  which 
places  the  skill  or  ability  of  the  persons  rendering  such 


i  i 


service  under  the  continuous  direction  and  control  of  an- 
other (employee  or  official  superior)  during  the  period  of 
service — including : 

AE     (extra)  Salaries  and  wages  of  extra  help. 

AF     Fees  and  other  compensation  for  special  services   (not 
including  juror's  or  witness  fees). 

AH     Holiday,  Sunday  and  overtime  allowance. 

AJ     Juror's  fees. 

AP     Prizes,    trophies,    awards,    badges    and    certificates    for 
personal  services. 

AR     (Regular)   Wages  of  regular  employees. 

AS     Salaries  of  regular  employees. 

AW     Witness  fees. 

AX     Compensation  for  services  not  otherwise  classified. 

Subdivisions  of 
B 


"'  ! 


STRUCTURES  AND  IMPROVEMENTS 


B  STRUCTURES  AND  IMPROVEMENTS  (buildings  and 
non-structural  improvements  to  land) — All  expenditures, 
whether  purchase  price  for  things,  or  parts  of  things,  or 
outlay  or  advances  under  contract  or  open  market  order 
for  the  construction  of  things,  or  parts  of  things,  not  in 
the  state  of  nature,  fixed  or  built  on  land,  or  for  altera- 
tions made  by  man  to  the  surface  or  sub-surface  of  the 
earth  for  whatever  purpose,  these  things,  or  parts  of 
things,  or  alterations  to  land  being,  or  being  planned  to 
be  finally  adapted  to  continuing  use  for  sheltering  sup- 
porting, storing,  or  protecting  persons,  animals  or  things, 
or  for  improving  the  natural  condition  of  the  earth  so  as 
to  satisfy  human  wants— including : 

*BB     Buildings.     (See  p.  9.) 

*BC     Commemorative    and    Ornamental    Structures,    Fences, 
Trellises,  etc.     (See  p.  10.) 

*BE     Excavations,  Embankments  and  Surfacings.  (See  p.  10.) 

*I(M     Mines,  Quarries,   Borings,   Reservoirs,  Wells  and   Cis- 
terns.    (See  p.  11.) 
*BN     Non-structural  Improvements  to  Land.     (See  p.  11.) 
*BP     Piers  and  Wharves.     (See  p.  11.) 


*BR     Retaining-  and   Restraining   Walls,   Dams,   Jetties,   etc. 
(See  p.  12.) 

*BV     Viaducts  and  Bridges.     (See  p.  12.) 

BX     Special    and    Miscellaneous    Structures    and    Improve- 
ments. 


Subdivisions  of 

c 

CONTRACTUAL  SERVICES 

C  CONTRACTUAL  SERVICES  (services  other  than  person- 
al)— All  expenditures  for  services  other  than  personal — 
that  is,  which  consist  in  the  results  of  acts  of  persons 
who  by  contract  (express  or  implied)  have  undertaken  to 
accomplish  such  result  without  giving  to  another  any- 
right  to  direct  or  control  their  ability  or  skill — including: 

*CA     Advertising  and  Publication  of  Notices  (service).     (See 
p.  13.) 

*CC     Communication  Service.     (See  p.  13.) 

*CF     Freight,  Express  and  Drayage  (transportation  of  things 
— Service).     (See  p.  14.) 

*CH     Furnishing    of    Heat,    Light,    Power,    Electricity    and 
Water  (Service).     (See  p.  15.) 

*CL     (Lodging)      Subsistence  and  Support  of  Persons   (ser- 
vice).    (See  p.  15.) 

*CP     Printing,   Engraving,   Lithographing  and  Binding   (ser- 
vice).    (See  p.  16.) 

*CS     Subsistence  and  Care  of  Animals  and  Storage  and  Care 
of  Vehicles  (service).     (See  p.  16.) 

*CT     Transportation  of  Persons   (service).     (See  p.  17.) 

*CX     Special  and  Miscellaneous  Services  other  than  personal. 
(See  p.    18.) 

Subdivisions  of 

D 

REDEMPTION  OF  DEBT 

D  REDEMPTION  OF  DEBT  (refunds,  sinking  funds  and  capi- 
tal outlays  for  rights).     All  expenditures  in  the  nature 


of  compensation  as  purchase  price  for  rights  to  demand 
and  enforce  action  by  or  against  agents  or  trustees,  debt- 
ors, and  owners  of  property  under  contracts  of  sale,  and 
for  rights  to  act  under  patents  and  copyrights,  and  under 
other  privileges  granting  monopolies ;  and  all  expenditures 
by  way  of  payment  of  debt  (including  payments  to  sink- 
ing funds)  repayments  of  deposits,  and  payments  of  re- 
funds, awards  and  indemnities — including: 

*DD     Repayment  of  Deposits.     (See  p.  19.) 
*DL     (Loans).     Payments  of  Debt  and  Payment  to  Sinking 
Funds.     (See  p.  19.) 

*DP     Purchase  of  Rights  to  Demand,  Control  or  Enforce  Ac- 
tion, or  of  Rights  to  Act.     (See  p.  19.) 

*DR     Refunds,  Awards  and  Indemnities.     (See  p.  20.) 

Subdivisions  of 

E 
EQUIPMENT 

EQUIPMENT  (furniture,  fixtures,  machinery  and  live  stock) 
— All  expenditures,  whether  purchase  price  for,  or  out- 
lays or  advance  under  contract  or  open  market  order  for 
the  production  of,  things  or  parts  of  things,  which  are  or 
have  been  planned  to  be  adapted  to  continuing  use  for 
increasing  the  efficiency  and  economy  of  human  effort,  or 
for  sheltering,  supporting,  storing,  carrying,  or  protecting 
persons,  animals,  or  things  (excluding  items  classified 
under  structures) — including: 

*EC     Caretaking,    Property   and    Life-preserving   Equipment. 

(See  p.  20.) 
*EE     Educational,    Scientific    and    Recreational    Equipment. 

(See  p.  21.) 
*EF     Furniture  and  Furnishings.    (See  p.  22.) 
*EH     Heat,    Light,    Power,    Ventilation,    Refrigeration    and 

Electrical  Equipment.     (See  p.  24.) 
*EL     Livestock  and  Poultry  (other  than  stock  purchased  for 

slaughter  and  zoological  stock.     (See  p.  25.) 
*EM     Military  and  Police  Equipment.     (See  p.  26.) 
*EP     Production  and  Construction  Equipment.     (See  p.  26.) 
*ET     Transportation    and    Conveying    and    Telephonic    and 

Telegraphic  Equipment.     (See  p.  27.) 
*EX     Special  and  Miscellaneous  Equipment.     (See  p.  28.) 


Subdivisions  of 

F 

FIXED   CHARGES   AND   CONTRIBUTIONS 

F  FIXED  CHARGES  AND  CONTRIBUTIONS  (other  than 
pensions  and  retirement  allowance) — All  expenditures 
made  to  meet  fixed  charges  against  the  municipality  or 
to  aid  individuals,  establishments,  or  undertakings  (ex- 
cluding pensions  and  retirement  salaries)  or  as  gifts,  in- 
cluding: 

*FC     Contributions  (educational  and  general  welfare  grants). 

(See  p.  29.) 
*FF     Fees,  Licenses,  Permits  and  Privileges.     (See  p.  29.) 
*FG     Gratuities     (burial    expenses    and    providence    funds). 

(See  p.  29.) 
*FJ      Insurance  and  Depreciation  Funds.     (See  p.  30.) 
*FL     (Loans).     Interest.     (See  p.  30.) 
*FM     Support  of  Military  Organizations.     (See  p.  30.) 
*FP     (Patents).     Royalties.     (See  p.  30.) 
*FR    Rents.     (See  p.  30.) 
*FX     Other  Fixed  Charges  and  Contributions.     (See  p.  30.) 

Subdivisions  of 
L 
LAND 

L  LAND — All  expenditures  for  land  or  interests  in  land  in  the 
nature  of  capital  outlays  as  distinguished  from  current  ex- 
pense accruals — including : 

LE  Easements. 

LF  Freeholds 

LL  Long-time  Leaseholds. 

LW  Water  Rights. 

Subdivisions  of 

M 
MATERIALS 

M  MATERIALS  (not  specifically  adapted  for  use  as  supplies, 
equipment  or  structures) — All  expenditures  for  things  not 


specifically  adapted  for  use  as  supplies,  equipment  or 
structures,  but  which  enter  into  or  become  a  part  of  the 
permanent  properties,  equipments,  or  improvements  or 
serve  to  maintain  the  serviceable  condition  thereof — in- 
cluding: 


* 


MF     Fibre  Products.     (See  p.  30.) 
*MH     Hides,    Pelts,    Leather    and    Animal    Products.      (See 

p.  31.) 
*ML     Lumber  and  Wood  Products.     (See  p.  31.) 
*MM     Metals  Reduced  and  Metallic  Products.     (See  p.  32.) 
*MN     Non-metallic  Mineral  Products.     (See  p.  32.) 
*MP     Paints,  Painter's  Materials  and  Varnishes.     (See  p.  33.) 
*MR     Raw   Materials    (extracted  but   not   reduced   or   fabri- 
cated.)    (See  p.  33.) 

*MS     Saps,    Gums,   Dyes,    Grasses,    Mosses,    Extracts.      (See 
p.  33.) 
MX     Miscellaneous  Materials  and  Parts. 

Subdivisions  of 

P 

PENSIONS  AND  RETIREMENT  ALLOWANCES 

PENSIONS    AND    RETIREMENT    ALLOWANCES.— All 

expenditures  to  persons  by  way  of  accruals  of  fixed 
charges  made  as  compensation  for  past  service  to  the 
municipality. 

Subdivisions  of 

S 

SUPPLIES 

SUPPLIES — All  expenditures  for  commodities  used  in  the 
process  of  operation,  which  are  not  accounted  as  increas- 
ing the  value  of  the  permanent  property  assets,  not  main- 
taining them  in  a  serviceable  condition,  and  which  in  their 
use  are  either  consumed  or  appreciably  impaired — includ- 
ing: 

*SA  Animals.  Forage  and  other  supplies  for  animals.  (See 
p.  33.) 

*SC     Cleaning  and  Toilet  Supplies.     (See  p.  34.) 

*SE     Explosives  and  Pyrotechnic  Supplies.     (See  p.  35.) 

*SF     Fuel.     (See  p.  36.) 


9 

*SM  Mechanics',  Engineers',  and  Electricians'  Supplies. 
(See  p.  37.) 

*SP    Provisions.     (See  p.  38.) 

*SS  Stationery,  Drafting,  Scientific  and  Educational  Sup- 
plies.    (See  p.  39.) 

*SW  Wearing  Apparel  and  Hand-sewing  Supplies.  (See 
p.  41.) 

*SX     Special  and  Miscellaneous  Supplies.     (See  p.  42.) 

Subdivisions  of 

X 

LOSSES  AND  CONTINGENCIES 

X  LOSSES  AND  CONTINGENCIES— All  moneys  or  amounts 
lost  to  the  city  by  its  officers  or  agents,  through  mis- 
appropriation, accident,  negligence  or  by  theft,  and  all 
expenditures  for  whatever  purpose  which  cannot  be  allo- 
cated to  any  of  the  preceding  classes. 

Subdivisions  of 

BB 

STRUCTURES  AND  IMPROVEMENTS 

Buildings 

BB     BUILDINGS— including : 

BBA     Office  Buildings  for  Administrative  Purposes. 

BBB     Buildings  Used  for  Operative   Purposes. 

BBD     Drainage  and  Sewage  Disposal  Plants. 

BBE     Buildings  for  Educational,   Curative   and   Correctional 

Purposes. 
BBG     Garages,  Stables,  Carriage  Sheds,  etc. 
BBL     Residences  and  Other  Living  Quarters. 
BBM     Museums,  Auditoriums,  Exhibition  Halls,  Club-houses 

and  Amusement  Places. 
BBP     Buildings    used    solely    for    the    Production    of    Heat, 

Light,  Power,  Refrigeration  or  Water. 

BBR     Railroad  and  Marine  Stations  and  Storerooms,  Ware- 
houses, etc. 
BBS     Stores,  Storehouses,  Sheds,  Shelters,  Warehouses,  etc. 
BBX     Miscellaneous  Buildings  not  otherwise  classified. 


10 

Subdivisions  of 

BC 

STRUCTURES  AND  IMPROVEMENTS 

Commemorative  and  Ornamental  Structures,   Fences, 
Trellises,  Etc. 

BC     COMMEMORATIVE     AND     ORNAMENTAL     STRUC- 
TURES,  FENCES,   TRELLISES,   etc.—  including : 

BCA     Arbors,  Trellises,   Fences,   Pergolas,   Flagpoles,  etc. 

BCF     Fountains. 

BCL     Street  Lamps  and  Posts  and  Signs. 

BCM     Memorial  Slabs,  Tablets,  Windows,  etc.   (attached  to 

other  structures). 
BCR     Feed  Racks  and  Troughs. 
BCS     Statuary,  Monuments,  Arches,  Gravestones. 
BCT    Tombs  and  Mausoleums. 
BCW     Wiring  and  Necessary  Supports. 
BCX     Special  and  Miscellaneous,  not  otherwise   classified. 

Subdivisions  of 

BE 

STRUCTURES  AND  IMPROVEMENTS 

Excavations,  Embankments  and  Surf acings 

BE     EXCAVATIONS,  EMBANKMENTS  AND  SURFACINGS 

— including : 

BEC     Artificial  River  and  Harbor  Channels  and  Basins. 

BEF     Filtration  Beds  and   Galleries. 

BEP  Pavements,  Roads,  Streets,  Walks,  Sidewalks  and 
Curbs. 

BER  Railway  Embankments,  Excavations  and  Tracks, 
Switches  and  Signaling  Apparatus. 

BES  Tunnels,  Tubes,  Subways,  Conduits,  Canals  and 
Ditches,  such  as  underground  conduits  and  pipes 
for  water,  drainage,  sewage,  gas,  electricity  and  oil, 
tubes  for  freight  and  passenger  traffic,  canals, 
ditches  and  surface  conduits  for  water  supply,  nav- 
igation, irrigation,  drainage  and  sewage. 

BEX     Special  and  Miscellaneous,  not  otherwise  classified. 


11 

Subdivisions  of 

BM 

STRUCTURES  AND  IMPROVEMENTS 

Mines,  Quarries,  Borings,  Reservoirs,  Wells  and  Cisterns 

BM     MINES,  QUARRIES,  BORINGS,  RESERVOIRS,  WELLS 

AND  CISTERNS— including : 

BMB  Borings. 

BMC  Cisterns  and  Cesspools  (including  cisterns  above  sur- 
face). 

BMM  Mines  and  Quarries. 

BMR  Reservoirs,    Basins,    Forebays,   etc. 
BMW     Wells. 

BMX  Special  and  Miscellaneous,  not  otherwise  classified. 

Subdivisions  of 

BN 

STRUCTURES  AND  IMPROVEMENTS 

Non-Structural  Improvements  to  Land 

BN     NON-STRUCTURAL  IMPROVEMENTS  TO  LAND— in- 
cluding : 

BNF  Filling  and  Terracing. 

BNH  Horticultural  Improvements. 

BNR  Razing  Structures  and  Removing  Obstructions. 

BNS  Sodding. 

BNT  Tennis  Courts,  Baseball  Grounds,  Golf  Links  and  other 

Recreational  Grounds. 

BNX  Special  and  Miscellaneous,  no^  otherwise  classified. 

Subdivisions  of 

BP 

STRUCTURES  AND  IMPROVEMENTS 

Piers  and  Wharves 

BP     PIERS  AND  WHARVES— including : 

BPC     Concrete  Piers  and  Wharves. 
BPD     Dry  Docks  and  Marine  Railways. 


12 

BPM  Masonry  Piers  and  Wharves. 

BPS  Iron  and  Steel  Piers  and  Wharves. 

BPT  Timber  Piers  and  Wharves. 

BPX  Special  and  Miscellaneous,  not  otherwise  classified. 

Subdivisions  of 

BR 

STRUCTURES  AND  IMPROVEMENTS 

Retaining  and  Restraining  Walls,  Dams,  Jetties,  Etc. 

BR    RETAINING    AND    RESTRAINING    WALLS,    DAMS, 
JETTIES,  etc.,— including : 

BRB     Breakwaters  and  Bulkheads. 

BRC     Intake  Cribs  and  Structures. 

BRD     Dams. 

BRL     Levees,  Rip-rap  Works,  Embankments,  along  streams 

and  water  fronts. 
BRW     Retaining  Walls. 
BRX     Special  and  Miscellaneous,  not  otherwise  classified. 

Subdivisions  of 

BV 

STRUCTURES  AND  IMPROVEMENTS 

Viaducts  and  Bridges 

BV     VIADUCTS  AND  BRIDGES— including: 

BVA  Arches. 

BVB  Bridges  as  Extensions  of  Streets. 

BVE  Elevated  Railways. 

BVG  Grade  Crossings  (Abolition  of). 

BVH  Highway  Bridges. 

BVR  Railway  Bridges. 

BVT  Trestles  and  Trusses. 

BVV  Viaducts. 

BVX  Special  and  Miscellaneous,  not  otherwise  classified. 


Subdivisions  of 

CA 

CONTRACTUAL  SERVICES 

Advertising  and  Publication  of  Notices  (Service) 

CA    ADVERTISING    AND    PUBLICATION    OF    NOTICES 

(Service) — All  expenditures  for  services  other  than  per- 
sonal, the  end  or  purpose  of  which  is  to  attract  attention 
or  notice  to  a  want  or  desire,  or  to  satisfy  legal  require- 
ments, or  to  make  public  announcements  of  facts,  includ- 
ing: 

CAA  Publication  of  Proclamations,  Announcements  and  No- 
tices of  Forfeiture. 

CAB     Advertisements  for  Bids. 

CAC     (Council).     Publication  of  Ordinances. 

CAL     Advertisements  for  Labor  and  Services. 

CAN     Publication  of  Notices  of  Judicial  Action. 

CAP  Advertisements  of  Sales  of  Property,  Leases  and  Spe- 
cial Privileges. 

CAS     Advertisements  of  Services  to  be  Performed  for  Fees. 

CAX  Special  and  Miscellaneous  Advertisements  and  Publi- 
cation of  Notices  (service). 

Subdivisions  of 

cc 

CONTRACTUAL  SERVICES 
Communication  Service 

CC  COMMUNICATION  SERVICE— All  expenditures  for  ser- 
vices other  than  personal,  the  end  or  object  of  which  is 
to  transmit  messages  from  place  to  place — including 
charges  for: 

CCA  Telephone  Service  (local). 

CCB  Land  Telegraph  Service. 

CCC  Marine  Cable  Service. 

CCD  Delivery  Charges   (for  mail,  telephone,  telegraph  and 

cable  messages). 

CCL  Telephone  Service  Tolls  (long  distance). 

CCM  Commercial  Messenger  Service. 


14 

CCP     Postal  Service   (postage — not  to  include  parcels  post). 
CCW     Wireless  Telegraph  Service. 

CCX  Special  and  Miscellaneous  Incidents  of  Communication 
Service. 

Subdivisions  of 
CF 
CONTRACTUAL  SERVICES 

Freight,   Express  and  Drayage    (Transportation  of   things 

service) 

CF  FREIGHT,  EXPRESS  AND  DRAYAGE  (Transportation 
of  things  service) — All  expenditures  for  services  other 
than  personal  which  have  for  their  end  or  purpose  the 
carrying  of  things,  animals,  or  deceased  persons,  from 
place  to  place,  whether  by  land  or  water,  or  for  the  fur- 
nishing of  care  to  such  things,  animals,  or  deceased  per- 
sons while  in  process  of  being  actually  transported — in- 
cluding : 

CFA     Removal  of  Ashes  and  Paper  and  Cleaning  Streets. 

CFC     Chartering  of  Cars,  Trains  or  Vessels. 

CFD  Local  Transportation  (drayage ;  floatage ;  lighterage ; 
switching  (local  movement)  ;  hire  of  animals  and 
vehicles  for  local  transportation  purposes,  with  or 
without  drivers  or  chauffeurs ;  loading  and  unload- 
ing cars ;  stevedoring ;  conveying  corpses  (local 
hearse  or  funeral  car). 

CFE  Express,  other  than  local,  and  incidental  charges  (stor- 
age ;  recrating ;  reboxing  or  cooperage  en  route ; 
and  icing  and  refrigerating  charges  en  route). 

CFF  Freight  and  Incidental  Charges  (storage;  demurrage; 
recrating,  reboxing  or  cooperage  en  route;  and 
icing  and  refrigerating  charges  en  route). 

CFG  Removal  of  Garbage  and  Dead  Animals  and  Abate- 
ment of  Nuisances. 

CFT  Towage,  Dockage,  Wharfage,  Moorage  and  Canal 
Charges  of  municipal-owned  or  chartered  freight 
vessels. 

CFX  Other  Incidents  of  Transportation  of  Things,  such  as 
duties;  entry  fees  and  brokerages;  tolls;  primage; 
parcels  post;  and  package  delivery. 


15 

Subdivisions  of 

CH 

CONTRACTUAL  SERVICES 

Furnishing  of  Heat,  Light,  Power,  Electricity  and  Power 

(Service) 

CH  FURNISHING  OF  HEAT,  LIGHT,  POWER,  ELECTRI- 
CITY AND  WATER  (Service)— All  expenditures  for 
services  other  than  personal,  the  end  or  purpose  of  which 
is  to  furnish  heat,  light,  power,  electricity  as  such,  and 
water — including : 

CHE  Electricity  Service   (Current  for  Light  and  Power). 

CHF  Water  (Flat  Rate  Service). 

CHH  Heat  Service. 

CHL  Light  Service  (Oil  Light  or  Gas  Light). 

CHM  Water  (Metered  Service). 

CHP  Power  Service. 

CHX     Special  and  Miscellaneous  Furnishing  of  Heat,  Light, 
Power,  Electricity  and  Water  Service. 

Subdivisions  of 

CL 

CONTRACTUAL  SERVICES 

Subsistence  and  Support  of  Persons   (Service) 

CL     SUBSISTENCE  AND  SUPPORT  OF  PERSONS  (Service) 

— All  expenditures  for  services  other  than  personal,  the 
end  or  purpose  of  which  is  to  provide  food,  lodging  and 
personal  care  to  persons — including: 

CLA  Furnishing  of  Food  and  Lodging. 

CLB  Furnishing  of  Food,  Lodging  and  other  miscellaneous 

service. 

CLC  Commutation  of  Subsistence  and  Support. 

CLF  Furnishing  of  Food. 

CLL  Furnishing  of  Lodging. 

CLM  Mileage  in  Lieu  of  Subsistence. 

CLP  Per  Diem  in  Lieu  of  Subsistence. 


16 

CLX  Other  Incidents  of  Subsistence  and  Support  of  Per- 
sons, such  as  laundry  service;  bath  service;  barber 
service;  gratuities  (tips  for  service  of  waiters,  por- 
ters, etc.). 

Subdivisions  of 

CP 

CONTRACTUAL  SERVICES 

Printing,  Engraving,  Lithographing  and  Binding  (Service) 

CP  PRINTING,  ENGRAVING,  LITHOGRAPHING  AND 
BINDING  (Service) — All  expenditures  for  services  other 
than  personal,  the  end  or  purpose  of  which  is  to  imprint 
or  engrave  characters  on  paper,  cloth,  or  other  material 
for  publication,  and  to  fasten  paper  or  other  materials 
together  by  binding — including: 

CPB  Binding  Documents,  Reports,  Library  Books  and 
Newspapers. 

CPD     Drafting,  Tracing  and  Blue  Printing. 

CPE  Electrotyping  and  Stereotyping,  independent  of  print- 
ing. 

CPJ      Indexing  and  Editing,  independent  of  printing. 

CPL     Lithographing  and  Engraving,  independent  of  printing. 

CPP  Printing,  Binding,  and  doing  of  all  other  acts,  and  in- 
curring of  all  expenses  pertaining  to  the  publica- 
tions issued  by  departments  and  independent  of- 
fices and  their  several  bureaus  when  this  is  done 
under  a  single  order  or  contract. 

CPR     Proofreading,  independent  of  printing. 

CPS     Stenographic   Work,   Typewriting,   Multigraphing,   etc. 

CPT     Taking,  Developing  and  Printing  Photographs. 

CPX     Special  and  Miscellaneous  Printing,  etc.  (Service.) 

Subdivisions  of 

CS 

CONTRACTUAL  SERVICES 

Subsistence  and  Care  of  Animals  and  Storage  and  Care  of 
Vehicles    (Service) 

CS  SUBSISTENCE  AND  CARE  OF  ANIMALS  AND  STOR- 
AGE AND  CARE  OF  VEHICLES  (Service)— All  ex- 
penditures for   services  other  than  personal,  the  end  or 


17 

purpose  of  which  is  to  provide  for  the  subsistence  and 
care  of  animals  and  the  storage  and  care  of  vehicles — in- 
cluding : 

CSA  Subsistence  and  Care  of  Animals  and  Care  of  Animal- 
drawn  Vehicles  (one  payment  for  all). 

CSC     Subsistence  and  Care  of  Animals. 

CSF     Furnishing  Forage. 

CSM  Storage  and  Care  of  Motor  Vehicles  and  Motor-drawn 
Vehicles. 

CSP     Pasturage. 

CSS     Stabling  (without  forage). 

CSV     Storage  and  Care  of  Animal-drawn  Vehicles. 

CSX  Other  Incidents  of  Subsistence  and  Care  of  Animals 
and  Storage  and  Care  of  Vehicles,  such  as  clipping; 
shoeing  animals ;  cleaning  animals ;  cleaning  vehi- 
cles; and  veterinary  services. 

Subdivisions  of 

CT 

CONTRACTUAL  SERVICES 

Transportation  of  Persons  (Service) 

CT  TRANSPORTATION  OF  PERSONS  (Service)— All  expen- 
ditures for  services  other  than  personal  which  have  for 
their  end  or  purpose  the  carrying  of  persons  from  place 
to  place,  whether  by  land  or  water,  or  for  the  furnishing 
of  comfort  incident  to  actual  transportation — including: 

CTC     Charter  of  Passenger  Cars,  Trains  or  Vessels. 

CTE     Interurban  Electric  Railroad  Fares  (not  local). 

CTL  Local  Transportation,  (such  as  street  car  fares ;  ferry 
charges ;  hire  of  coach,  cab,  carriage,  or  motor  ve- 
hicle with  or  without  driver  or  chauffeur;  local 
stage  or  omnibus  fares ;  local  or  suburban  railroad 
fares;  local  or  suburban  fares  by  water;  local  or 
suburban  rail  and  water  fares;  and  special  and  mis- 
cellaneous local  transportation  charges,  including 
hire  of  launch  or  boat  and  hire  of  saddle  animal). 

CTR     Steam  or  Electric  Railroad  Fares   (not  local). 

CTS  Sleeping-car,  Chair-car,  Drawing-room,  and  State-room 
Fares. 

CTT  Towage,  Dockage,  Wharfage,  Moorage,  and  Canal 
Charges  of  municipal-owned  or  chartered  passen- 
ger vessels. 


r 


18 


CTW     Fares  by  Water  (not  local). 

CTX  Other  Incidents  of  Actual  Transportation,  such  as 
passports ;  tolls  ;  excess  baggage ;  storage  incident  to 
travel ;  long  distance  stage,  carriage  or  motor  ve- 
hicle fares  and  hire ;  mileage  allowances ;  allow- 
ances other  than  mileage  in  lieu  of  transportation 
expenses ;  switching  private  cars  or  trains  (local 
movement)  ;  steamer  chairs ;  tips  for  transporta- 
tion services ;  transfers  not  included  in  through 
tickets. 


Subdivisions  of 

cx 

CONTRACTUAL  SERVICES 

Special  and  Miscellaneous  Services   Other  Than  Personal 

CX     SPECIAL  AND  MISCELLANEOUS  SERVICES  OTHER 
THAN  PERSONAL— including : 

CXA     Clock  Regulation,  Burglar  Alarm  and  other  Protective 

or  Preventive  Services. 
CXB     Repairs   to    Structures    (by   contract   or   open   market 

order) . 

CXC     Computation  and  Statistical  Service. 

CXE  Repairs  to  Equipment  (by  contract  or  open  market 
order). 

CXF     Court  or  other  Public  Office  Fees  for  Service. 

CXG     Storage  of  Goods,  not  incident  to  transportation. 

CXN  Repairs  to  Non-structural  Improvements  (by  contract 
or  open  market  order), 

CXR     Commercial  Reference  Service. 

CXS     Sprinkling  Service. 

CXT  Towel  Service,  Disinfectant  Service,  Laundry  and  oth- 
er Sanitation  Services. 

CXX  Special  and  Miscellaneous  Services  not  Personal  in 
Character  and  not  otherwise  classified. 


19 

Subdivisions  of 

DD 

REDEMPTION  OF  DEBT 

Repayment  of  Deposits 

DD  REPAYMENT  OF  DEPOSITS— All  expenditures  in  the 
nature  of  repayments  of  amounts,  not  subject  to  demand 
or  claims  by  the  municipality,  of  which  it  has  assumed 
the  custody. 

Subdivisions  of 

DL 

REDEMPTION  OF  DEBT 

Payment  of  Debt  and  Payment  to  Sinking  Funds 

DL  PAYMENT  OF  DEBT  AND  PAYMENT  TO  SINKING 
FUNDS — All  expenditures  in  the  nature  of  payment  or 
delivery  of  money  contracted  to  be  delivered  in  the  mak- 
ing of  loans  or  at  the  time  of  making  purchases  on  credit, 
except  interest ;  and  all  expenditures  or  reservations,  the 
purpose  of  which  is  to  cumulate  or  set  aside  funds  for 
the  amortization  or  final  payment  of  indebtedness. 

Subdivisions  of 

DP 

REDEMPTION  OF  DEBT 

Purchase  of  Rights  to  Demand,  Control  or  Enforce  Action, 
or  of  Rights  to  Act 

DP  PURCHASE  OF  RIGHTS  TO  DEMAND,  CONTROL  OR 
ENFORCE  ACTION,  OR  OF  RIGHTS  TO  ACT— in- 
cluding : 

DPC     Purchase  or  Options  to  Purchase. 

DPF     Purchase    of    Franchises,    Patent    Rights,    Copyrights, 

Permits  and   Privileges. 
DPJ      Purchase  of  Equitable  Interests  in   Real   or   Personal 

Property. 
DPN     Purchase  of  Notes,  Bonds,  and  other  Choses  in  Action. 
DPP     Purchase  of  Powers. 


20 

DPS     Purchase  of  Corporate  Shares. 

DPX  Purchase  of  Special  and  Miscellaneous  Rights  to  De- 
mand, Control  or  Enforce  Action  or  of  Rights  to 
Act. 

Subdivisions  of 

DR 

REDEMPTION  OF  DEBT 

Refunds,  Awards  and  Indemnities 

DR  REFUNDS,  AWARDS  AND  INDEMNITIES— All  expen- 
ditures in  repayment  or  refund  of  the  whole  or  part  of 
an  amount  or  amounts  previously  received  in  payment  of 
indebtedness  (including  refunds  or  repayments  in  con- 
nection with  transactions  between  departments  or  estab- 
lishments; in  connection  with  transactions  with  the  pub- 
lic, such  as  the  collection  of  taxes  or  other  revenue,  sales 
of  land  or  other  property,  or  other  transactions)  and  all 
expenditures  for  or  included  in  awards  by  courts,  boards, 
or  commission  (other  than  condemnation  awards)  ;  and 
all  expenditures  made  as  indemnities  for  destruction  or 
injury  to  persons  or  property. 

Subdivisions  of 

EC 
EQUIPMENT 

Notice. — In  distributing  small  items,  that  cost  less  than  One 
dollar  ($1.00),  such  as  we  would  not  care  to  Inventory  at  the  close 
of  the  year  do  not  charge  to  Equipment,  but  classify  them  as  a 
direct  charge  to  Expense  or  Cost  of  Construction,  and  distribute 
direct  to  the  account  to  which  they  belong. 

Caretaking,  Property  and  Life  Preserving  Equipment 

EC     CARETAKING,  PROPERTY  AND  LIFE-PRESERVING 

EQUIPMENT— including : 

ECC  Cleaning,  Renovating,  Polishing  and  other  Sanitation 
Equipment,  such  as  vacuum  and  pneumatic  clean- 
ers, brushes,  brooms,  sweepers,  laundry  machinery 
and  equipment,  dish  washers,  window  cleaners, 
scrapers,  ship-hull  cleaning  implements,  floor  pol- 
ishes, sewer  pipe  cleaning  apparatus,  road,  street 
and  sidewalk  cleaning  equipment  (including  street 


21 

sweepers,  street  flushing  apparatus  and  street 
sprinklers),  ash,  garbage  and  refuse  cans,  vermin 
traps,  mats,  cuspidors,  slop  jars,  hair  dressing  im- 
plements, toilet  cases,  manicure  implements,  boot 
and  shoe  cleaners,  towel  rollers  and  racks,  etc. 

ECF  Fire-preventing  and  Fire-fighting  Apparatus,  such  as 
fire  engines,  hose  wagons,  ladder  trucks,  water 
towers,  chemical  engines,  hose,  portable  fire  extin- 
guishers, fire-fighting  apparatus  and  tools. 

ECL  Life-saving  Equipment  (for  fire  and  water),  such  as 
marine  life-saving  equipment  and  fire  escapes  (non- 
structural). 

ECT  Trimming,  Clipping  and  Rolling  and  Watering  Equip- 
ment (lawn  and  landscape  gardening),  such  as 
lawn  mowers,  edge  trimmers,  grass  catchers,  shears, 
sickles,  land  rollers,  land  markers,  gardening  and 
lawn  watering  equipment,  rakes  and  miscellaneous 
garden  and  lawn  tools. 

ECX  Special  and  Miscellaneous  Property  and  Caretaking 
Equipment,  including  disinfecting,  fumigating  and 
other  sanitation  equipment  not  otherwise  classified. 

Subdivisions  of 

EE 
EQUIPMENT 

Educational,  Scientific  and  Recreational  Equipment 

EE     EDUCATIONAL,   SCIENTIFIC  AND   RECREATIONAL 
EQUIPMENT— including : 

EEE  Educational  Equipment,  such  as  library  stock  (books, 
periodicals,  manuscripts,  maps,  charts,  plans,  globes, 
music,  prints,  medals,  drawings,  paintings,  etc.) ; 
art  gallery  stock  (paintings,  sculptural  work  and 
other  works  of  art) ;  museum  stock  (biological, 
geological,  anthropological,  arts  and  industry,  Amer- 
ican history,  etc.)  ;  zoological  garden  stock  (mam- 
mals, birds,  reptiles,  fishes,  batrachians,  etc.) ;  bo- 
tanical garden  stock  (plants) ;  school-room  stock 
(globes,  maps,  charts,  blackboards,  school-room  fur- 
niture, apparatus  and  equipment). 

EER  Recreational  Equipment,  such  as  musical  instruments, 
stage  equipment,  properties  and  costumes,  picture 
exhibitors,  lantern  slides,  gymnasium  and  play- 
ground equipment  of  a  permanent  nature,  air  guns 


22 

and  other  missile-throwing  apparatus  (not  internal 
combustion)  for  purely  recreational  purposes,  tar- 
gets, games  equipment  (baseball,  football,  croquet, 
golf,  tennis,  hockey,  shinney,  polo,  quoits  and  all 
indoor  games),  amusement  "structures"  (apparat- 
us), roundabouts,  pleasure  railway  cars,  steeple- 
chase apparatus,  seesaws,  gliding  swings,  suspend- 
ed swings,  etc. 

EES  Scientific  Equipment,  such  as  surgical  instruments  and 
appliances  (general  operating,  post-mortem  and  dis- 
secting equipment,  dental  equipment,  hospital  op- 
erating-room furniture  and  dispensary  equipment, 
hospital  necessities  and  patient's  necessities),  veter- 
inary surgical  apparatus,  drafting  appliances,  pho- 
tographic equipment,  spectacles,  field  glasses,  and 
other  aids  to  sense,  undertaking  equipment,  weigh- 
ing, testing  and  metering  apparatus,  surveying  and 
navigation  equipment,  and  laboratory  equipment. 

EEX  Special  and  Miscellaneous  Educational,  Scientific  and 
Recreational  Equipment,  not  otherwise  classified. 

Subdivisions  of 

EF 
EQUIPMENT 

Furniture  and  Furnishings 

EF     FURNITURE  AND   FURNISHINGS— including : 

EFB     Baths,  Lavatories,  Toilets  and  Toilet  Accessories. 

EFC  Chairs,  Beds  and  Other  Supports  for  the  Body  (benches, 
settees,  couches,  sofas,  stools,  hassocks,  hammocks, 
cushions,  etc.). 

EFD  Draperies,  Shades,  Wall,  Window  and  Furniture  Cov- 
erings. 

EFF  Floor  Coverings  (carpets,  rugs,  carpet  linings,  linole- 
um, mats,  matting,  oilcloth,  stair  coverings,  etc.). 

EFK  Kitchen,  Dining-room  and  Household  Utensils  and 
Crockery  (hollow-ware,  flat-ware,  table-ware,  cut- 
lery, china-ware,  dishes,  mirrors,  and  other  house- 
hold and%  kitchen-ware) . 

EFL  Bedding  and  Table  Linen  and  Covers  (mattresses, 
pillows,  bolsters,  springs,  blankets,  comforts, 
spreads,  quilts,  bed-linen  and  table-linen). 


EFS  Office  and  Store  Equipment,  other  than  furniture  and 
furnishings,  not  otherwise  classified,  such  as  type- 
writing, tabulating  and  computing  machines}  acces- 
sories and  parts  (typewriters,  tabulating  and  com- 
puting machines,  adding  machines,  multiplying  and 
calculating  machines,  and  pay  roll  calculating  ma- 
chines) ;  registering,  recording  and  numbering  ma- 
chines, accessories  and  parts  (cash  registers,  fare, 
sales,  purchase,  etc.,  registering  machines,  time 
stamps,  time  recording  clocks,  hand  and  power 
numbering  machines,  automatic  cashiers,  or  change- 
making  machines,  office  phonographs,  dictaphones, 
etc.)  ;  weighing  and  measuring  machines,  accessor- 
ies and  parts  (scales  of  all  kinds,  including  letter 
and  postal,  portable  platform,  dormant,  warehouse, 
wagon,  stock,  railroad  and  track  scales,  computing 
scales  and  measuring  devices)  ;  duplicating,  print- 
ing and  copying  machines  and  presses,  accessories 
and  parts  (mimeographs,  hectographs,  multigraphs, 
writer  presses,  copying  presses,  copying  baths, 
wringers,  rotary  letter-copying  machines)  ;  address- 
ing, folding,  cancelling,  sorting,  sealing,  opening 
and  stamping  machines  and  devices,  accessories  and 
parts  (including  check-protectors) ;  receptacles, 
containers,  supports  and  holders  (waste  baskets, 
desk  baskets,  trays,  office  baskets,  sponge  cups,  ink 
stands,  cups,  mucilage  receptacles,  pen  trays  and 
racks,  stamp  racks,,  calendar  stands,  copy-hold- 
ers, pin  cushions,  book  supports),  loose-leaf  bind- 
ers and  binding  machines,  including  perforators,  ac- 
cessories and  parts  (loose-leaf  binders,  staple  and 
eyelet  machines  and  presses,  perforators,  stick  files, 
file  boards,  files  and  transfer  cases)  ;  desk  cutlery, 
folders  and  pencil-sharpening  machines  and  de- 
vices, accessories  and  parts  (desk  shears,  steel 
erasers,  paper  cutters,  paper  folders,  pencil-sharp- 
ening machines,  hones,  envelope  openers,  etc.)  ; 
special  and  miscellaneous  office  equipment 
(pads  for  typewriters,  covers  for  typewriters 
and  other  office  machines,  ruling  pens  and  rulers, 
arm  rests,  desk  bells,  fountain  and  stylographic 
pens,  ash  trays,  lighters,  match-box  stands,  etc.)  ; 
store  and  dispensing  equipment  (shelving,  bins, 
display  apparatus,  barrel  stands,  counters,  show- 
cases, twine  holders,  etc.). 

EFT  Tables,  Desks  and  Other  Supports  and  Depositories 
for  Commodities  (book-cases,  bureaus,  chiffoniers, 
dressing-tables,    cabinets,    cases,    safes,    cupboards, 


24 

sideboards,  stands,  wardrobes,  lockers,  racks,  water- 
coolers,  refrigerators,  shelves,  filing  cases,  etc.). 
EFX  Special  and  Miscellaneous  Equipment,  Furniture  and 
Furnishings,  not  otherwise  classified,  such  as  tents, 
portable  houses,  awnings,  screens,  porch  shades, 
non-structural  window  shutters,  umbrellas,  canes, 
etc. 

Subdivisions  of 

EH 
EQUIPMENT 

Heat,  Light,  Power,  Ventilation,  Refrigeration  and  Electrical 

Equipment 

EH  HEAT,  LIGHT,  POWER,  VENTILATION,  REFRIGER- 
ATION AND  ELECTRICAL  EQUIPMENT— (other 
than  telephonic  and  telegraphic  equipment) — including: 

EHA  Air  compressing  and  Pumping  Equipments,  such  as 
pumps,  air  compressors,  etc. 

EHE  Electrical  Current  Producing  and  Controlling  Equip- 
ment, Accessories  and  Parts,  such  as  generators, 
motors,  dynamos,  magnetos,  rectifying  machines, 
induction  machines,  static  influence  and  friction 
machines,  distribution,  distribution  controlling  and 
safet)^  apparatus  (interrupters,  frequency  changers, 
rectifiers,  switches,  circuit  breakers,  cut-outs, 
switchboards,  resistances,  rheostats,  conductors, 
conductor  connectors,  sockets,  insulators,  lightning 
arresters,  etc.). 

EHH  Heating  Equipment  and  Steam-generating  Equipment, 
Accessories  and  Parts,  such  as  heating  stoves,  air 
heaters,  furnaces,  portable  radiators,  hot-water 
heating  equipment,  steam-producing  equipment 
(including  boilers)  stove,  furnace  and  fireplace  ac- 
cessories. 

EHL  Lighting  Equipment  (for  merely  furnishing  artificial 
light),  Accessories  and  Parts,  such  as  liquid  fuel, 
burning  lamps,  lanterns,  and  accessories,  electric 
lighting  equipment  and  accessories  (except  electric 
current  producing  and  controlling  equipment),  light 
supports  (non-structural),  lamps,  lamp  parts,  ignit- 
ing devices,  gas  lighting  equipment  and  accessor- 
ies, lamp  supports  (non-structural),  lamps  and  ac- 


25 

cessories,  and  igniting  devices,  solid  fuel  burning 
lamps  and  lanterns  and  other  light  supports. 

EHP  Power  Producing  Equipment  (excluding  transporta- 
tion equipment  and  equipment  for  production  and 
control  of  electric  current),  accessories  and  parts, 
elastic  fluid  engines,  internal  combustion  engines, 
water  and  other  liquid  engines,  wind-motors,  etc. 

EHR  Refrigerating  Equipment  (not  receptacles)  for  storage 
and  cooling  buildings,  accessories  and  parts,  such 
as  air  expansion  equipment,  cold-air  machines, 
chemical-mixture  apparatus,  volatile-liquid  absorp- 
tion equipment,  volatile  liquid  compression  equip- 
ment, ammonia,  carbon  dioxide  and  sulphur  diox- 
ide. 

EHT  Power,  Heat  and  Cold  Transmission  Equipment,  such 
as  mechanical  drives,  shafting,  couplings,  universal 
joints,  clutches,  pneumatic  and  hydraulic  power 
transmitting  equipment,  piping  and  other  heat  and 
cold  transmitting  equipment. 

EHV  Ventilating  Equipment,  such  as  fans,  air  washers,  and 
purifiers,  etc. 

EHX  Miscellaneous  Heat,  Light,  Power,  Ventilation,  Re- 
frigeration and  Electrical  Equipment  (other  than 
telephonic  and  telegraphic  equipment). 

Subdivisions  of 

EL 
EQUIPMENT 

Livestock  and  Poultry 

EL     LIVESTOCK    AND    POULTRY    (other    than    stock    pur- 
chased for  slaughter  and  zoological  stock) — including: 

ELA  Heifers  and  Calves. 

ELB  Bulls. 

ELC  Cows. 

ELD  Ducks. 

ELE  Geese. 

ELF  Chickens. 

ELG  Goats. 

ELH  Horses  and  Mules  and  Other  Beasts  of  Burden. 

ELP  Swine. 

ELS  Sheep. 

ELT  Turkeys. 


26 

Subdivisions  of 

EM 
EQUIPMENT 

Military  and  Police  Equipment 

EM     MILITARY  AND  POLICE  EQUIPMENT— including : 

EMA  Badges. 

EME  Belts. 

EMF  Fire  and  Traffic  Lines  and  Ropes,  Danger  Signs  and 

Rods. 

EMH  Hand-cuffs..  Shackles,  etc. 

EMR  Rifles,  Revolvers  and  Other  Small  Arms. 

EMS  Batons,  Night  Sticks,  Riot  Clubs,  etc. 

EMU  Bugles. 

EMX  Miscellaneous  Police  and  Military  Equipment. 

Subdivisions  of 

EP 
EQUIPMENT 

Production   and   Construction   Equipment 

EP     PRODUCTION  AND  CONSTRUCTION  EQUIPMENT— 

(excluding  transportation,   conveying  and  power-produc- 
ing equipment) — including: 

EPC  Construction,  Repairing  and  Wrecking  Equipment,  in- 
cluding road-making  and  wrecking  machinery  and 
hand  tools  (road  rollers,  tampers,  rammers,  scrap- 
ers, brick  and  stone  layers,  asphalt  spreaders,  con- 
crete layers,  oil  distributors,  asphalt  and  concrete 
mixers,  heaters  and  conveyors,  transporters  and 
dumpers,  surfacing  machinery,  etc.),  track  laying 
and  wrecking  equipment  and  hand  tools,  wire- 
stringing  and  stretching  equipment,  pile  and  post- 
setting  apparatus,  ditching,  dredging,  tunneling, 
excavating,  and  pipe  and  cable  laying  equipment, 
special  tools  and  appliances  for  the  construction  of 
wooden,  brick,  masonry  and  concrete  buildings  and 
other  structures  and  special  and  miscellaneous 
equipment  for  construction  and  wrecking,  (includ- 
ing vessel  raising,  wrecking  and  repairing). 


27 

EPD     Distilling  and   Refining   Equipment. 

EPF  Food  Preparing  Equipment  (excluding  household  uten- 
sils). 

EPM  Metal  Working  Equipment,  including  all  shop  and 
foundry  machinery,  apparatus,  equipment  and  hand 
tools  of  general  utility  in  metal  working. 

EPN  Non-metallic  Mineral  Working  Equipment,  including 
cement,  rock,  asphalt,  sand,  gravel,  earth,  clay, 
lime  and  plaster  machinery,  apparatus,  equipment 
and  hand  tools  of  general  utility  in  non-metallic 
mineral  manufacturing  or  the  making  of  formed 
products,  accessories  and  parts. 

EPP  Printing,  Fibre  Cloth  and  Leather  Working  Equip- 
ment. 

EPR  Equipment  for  Forming  and  the  Extraction  of  Raw 
Materials  of  Substances,  such  as  ground-preparing 
equipment,  planting  equipment,  cultivating  equip- 
ment, crop-gathering  equipment,  animal-husbandry 
equipment,  milking  equipment,  bee  and  other  in- 
sect culture  equipment,  mining  and  quarrying 
equipment,  lumbering  equipment,  fishing,  hunting 
and  trapping  equipment,  piscicultural  equipment, 
well-drilling  and  storage  tanks. 

EPT  Timber  Working  Equipment,  including  all  shop  wood- 
working machinery,  apparatus,  equipment  and  hand 
tools  of  general  utility  in  wood  working. 

EPX  Special  and  Miscellaneous  Production  and  Construc- 
tion Equipment,  Accessories  and  Parts,  such  as 
machinery,  apparatus  and  tools  not  otherwise  class- 
ified. 

Subdivisions  of 

ET 
EQUIPMENT 

Transportation  and  Conveying,  and  Telephonic  and  Tele- 
graphic Equipment 

ET  TRANSPORTATION  AND  CONVEYING,  AND  TELE- 
PHONIC AND  TELEGRAPHIC  EQUIPMENT— in- 
cluding: 

ETC  Package  and  Article  Carriers  for  Transporting  and 
Storing  Things,  such  as  body  or  belt  package  car- 
riers, baskets,  trunks,  valises  and  other  containers. 


28 


ETE  Elevators  and  Other  Equipment  (except  vehicles)  for 
lifting-,  hauling,  conveying  and  otherwise  moving 
persons  and  things,  accessories  and  parts,  such  as 
elevators,  dumb-waiters,  moving  stairways,  elevat- 
ed cableways,  conveyors,  cranes,  derricks,  cash  and 
parcel  conveyors,  jacks,  ladders,  etc. 

ETF  Floating  Equipment  and  All  Aids  to  Navigation,  Ac- 
cessories and  Parts,  such  as  vessels,  barges,  tend- 
ers, lighters,  ferry  boats,  tug  boats,  scows,  launches, 
row-boats,  skiffs,  canoes,  floating  dry  docks,  float- 
ing derricks,  cranes,  dredges,  pile  drivers,  landing 
floats,  rafts  and  pontoons,  buoys,  fog  signals,  bea- 
cons, and  signals. 

ETH  Harness,  Saddlery,  Trappings  and  Other  Stable  and 
Garage  Equipment,  Accessories  and  Parts. 

ETR  Steam  and  Electric  Railroad  Equipment,  such  as  loco- 
motives, cars  and  parts,  trucks  and  parts,  and  mis- 
cellaneous railroad  equipment. 

ETT  Telephonic  and  Telegraphic  Equipment,  Accessories 
and  Parts. 

ETV  Traction  Engines,  Road  and  Other  Traction  Vehicles, 
Accessories  and  Parts,  such  as  traction  engines, 
,  animal-hauled  vehicles  (wagons,  buggies,  trucks, 
carriages,  etc.),  motor  vehicles  (automobiles,  trucks, 
etc.),  vehicles  pushed,  pulled  or  carried  by  hand  or 
propelled  by  the  occupant  (carts,  wheel-barrows, 
biers,  stretchers,  sedan  and  wheel-chairs,  etc.). 

ETX  Miscellaneous  Transporting  and  Conveying  Equip- 
ment, Accessories  and  Parts. 


Subdivisions  of 

EX 
EQUIPMENT 

Special  and  Miscellaneous  Equipment 

EX     SPECIAL   AND    MISCELLANEOUS    EQUIPMENT— in- 
cluding : 

EXC  Punitive  and  Correctional  Equipment,  such  as  shack- 
les, straight  jackets,  gallows,  electrocution  appar- 
atus, whips,  etc. 

EXD     Diving  Apparatus  and  Equipment. 

EXJ     Equipment  for  handling  Insane  Patients. 


29 

EXR  Deposit  and  Collection  Receptacles  not  otherwise  class- 
ified, such  as  ballot  boxes,  fare  boxes,  milk  bottles, 
receptacles,  savings  boxes,  etc. 

EXS  Signaling  Apparatus  and  Sign  Exhibiting  Equipment 
not  otherwise  classified. 

EXX     Miscellaneous  Equipment  not  otherwise  classified. 

Definitions  of 

F 

Fixed  Charges  and  Contributions 

FC  CONTRIBUTIONS  (EDUCATIONAL  AND  GENERAL 
WELFARE  GRANTS)— All  expenditures  in  the  nature 
of  grants  or  contributions,  the  purpose  of  which  is  to 
encourage  education  or  science ;  contributions  to  exposi- 
tions ;  contributions  to  international  societies,  or  payments 
of  quotas  of  expenses  of  international  proceedings,  pro- 
jects, etc.;  payments  of  membership  assessments  of  the 
city  or  of  its  officers  or  employees  in  societies,  etc.;  con- 
tributions towards  the  maintenance  of  hospitals,  and  oth- 
er contributions  of  similar  character. 

FF     FEES,    LICENSES,    PERMITS    AND    PRIVILEGES— All 

expenditures  made  as  compensation  to  any  governmental 
unit  for  (1)  a  license  (a  grant  or  permission  by  persons 
in  executive  or  administrative  authority  to  conduct  classes 
of  business,  to  pursue  kinds  of  occupations,  to  perform 
acts  and  enjoy  rights  which,  by  reason  of  police  regula- 
tions, enacted  or  imposed,  could  not  be  conducted,  pur- 
sued, performed,  or  enjoyed  except  for  such  authoriza- 
tion) ;  (2)  a  permit  (a  formal  grant  or  permission  by  per- 
sons in  executive  or  administrative  authority  for  the  per- 
formance of  special  acts,  the  nature  of  which  is  specific- 
ally defined  by  the  terms  of  the  instrument  conveying  the 
grant  and  the  performance  of  which  acts  terminates  the 
grant)  ;  or  (3)  a  privilege,  through  executive  or  adminis- 
trative authority,  formally  grants  or  gives  permission  to 
conduct  a  definitely  stipulated  business,  to  pursue  a  defi- 
nitely described  occupation,  to  perform  definitely  stated 
acts,  or  to  enjoy  definitely  prescribed  rights  which  other- 
wise could  not  be  conducted,  pursued,  performed,  or  en- 
joyed by  reason  of  the  governmental  unit's  right  of  own- 
ership, occupation  or  easement). 

FG  GRATUITIES  (BURIAL  EXPENSES  AND  PROVI- 
DENCE FUNDS)— All  expenditures  to  persons  in  the 
nature  of  gratuities,  the  purpose  of  which  is  to  increase 


30 

the  efficiency  of  those  in  service,  or  which  are  made  on 
other  grounds  of  public  policy,  excepting  trade  subsidies 
and  bounties  and  retirement  salaries  and  pensions. 

FJ  INSURANCE  AND  DEPRECIATION  FUNDS— All  expen- 
ditures or  reservations,  the  purpose  of  which  is  to  pur- 
chase a  guaranty  of  indemnity  for  injury  to  or  loss  of 
property  or  funds,  or  to  provide  against  impairment  due 
to  deterioration,  or  to  cumulate  or  set  aside  funds  for 
such  purposes. 

FL  INTEREST  (LOANS)— (not  including  interest  payments 
from  sinking  funds — DL) — All  expenditures  in  the  nature 
of  compensation  for  the  deferment  of  money  payments 
contracted  for  in  the  making  of  loans  or  at  the  time  of 
making  purchases  on  credit,  or  in  the  nature  of  grants  or 
percentages  on  money  received  or  set  aside  and  held  by 
the  municipality  in  the  capacity  of  banker  or  trustee. 

FM  SUPPORT  OF  MILITARY  ORGANIZATIONS— All  ex- 
penditures in  the  nature  of  grants  or  contributions,  the 
purpose  of  which  is  to  support  military  organizations 
(National  Guard,  etc.). 

FP  ROYALTIES— All  expenditures  for  the  right  to  use  or  act 
under  patents  and  copyrights  or  other  privileges,  granting 
monopolies. 

FR  RENTS — All  expenditures  on  account  of  current  expense 
accruals  as  distinguished  from  purchase  price,  for  rights 
to  possession  and  use  of  land  structures  or  equipment 
owned  by  another,  the  possession  of  which  is  to  be  relin- 
quished at  the  end  of  a  term  specified  or  implied  by  law. 

FX  OTHER  FIXED  CHARGES  AND  CONTRIBUTIONS  (in- 
cluding taxes  paid  to  other  civil  divisions). 

Subdivisions  of 

MF 
MATERIALS 

Fibre  Products 

MF     FIBRE  PRODUCTS— including: 

MFC  Cordage  (ropes,  cables,  twine  and  cord). 

MFF  Felted  Products  (except  paper). 

MFK  Knitted  and  Knotted  Fibre  Products. 

MFS  Spun  Fibre  Products. 


31 

MFT     Twisted  Fibre  Products. 

MFW     Woven  Products  and  Fabrics,  such  as  cotton  cloths, 

woolen  cloths,  linen  cloths,  silk  cloths,  grass  cloths, 

mixed  goods,  ribbons,  tapes,  cords,  braids,  etc. 
MFX     Special  and  Miscellaneous  Fibre  Products,  such  as  wall 

paper,  building  paper,  plaster  board,  roofing  paper, 

etc. 

Subdivisions  of 

MH 
MATERIALS 

Hides,  Pelts,  Leather  and  Animal  Products 

MH     HIDES,  PELTS,  LEATHER  AND  ANIMAL  PRODUCTS 

(other  than  provisions,  fats,  oils,  etc.),  such  as  dressed 
hides,  pelts,  leather,  hair,  haircloth,  bristles,  feathers, 
down,  glue,  gelatin,  whalebone,  horn  and  horn  products, 
isinglass,  parchment,  catgut,  fish  gut,  quills,  etc. 


Subdivisions  of 

ML 
MATERIALS 

Lumber  and  Wood  Products 

ML     LUMBER  AND  WOOD  PRODUCTS— including: 

MLB     Blocks,  Shooks,  Bolts. 

MLD     Doors,  Sashes,  Blinds  and  other  Mill  Products. 

MLF  (finished)  Lumber,  Tongued,  Grooved,  Rabbited  and 
Figured. 

MLM     Moldings  and  Casings. 

MLP  Round  Timber,  such  as  Posts,  Poles,  Piles,  Spars, 
Brush,  etc. 

MLR     (rough)  Sawed  Lumber  and  Dimension  Stuffs. 

MLS     Shingles  and  Laths. 

MLT     Ties  and  Hewn  Timber. 

MLX  Special  and  Miscellaneous  Lumber  and  Wood  Prod- 
ucts, such  as  pickets,  palings,  staves,  veneers, 
roots,  bark,  cork,  reeds,  wood  pulp  indurated  fibre, 
basket  work,  rattan,  excelsior,  compo  board,  etc. 


32 

Subdivisions  of 
MM 
•      MATERIALS 

Metals  Reduced  and  Metallic  Products 

MM     METALS  REDUCED  AND  METALLIC  PRODUCTS— 
including : 

MMB     Metals    in    Bars,    Rods,    Wire,    Chains    and    Woven 

Goods. 
MMC     Castings  of  Iron,  Steel,  Malleable  Iron,  Brass,  Bronze 

and  Aluminum. 

MMH     Builders'    and    Cabinet    Makers'    Hardware,    such    as 

locks,   hasps,   and   other   fastenings,   butts,   hinges, 

knobs,  latches,  handles,  etc. 
MMM     Metals  in   Pigs,   Blocks,   Blooms,   Slabs,   Ingots   and 

other  Unshaped  Forms. 
MMN     Nails,   Spikes,  Tacks,   Screws,   Brads,   Staples,   Bolts, 

Nuts,  Rivets,  Washers,  Cotter  Pins  and  Belt  Hooks 

and  Couplings. 
MMP     Pipe    and    Pipe    Fittings    (including    metal    plumbing 

materials  and  parts). 
MMR     Metals  in  Rolled,  Wrought  or  Forged  Shapes. 
MMS     Metals  in  Sheets  and  Plates. 
MMX     General  Hardware  and  Hardware  for  Ships. 

Subdivisions  of 

MN 

MATERIALS 

Non-Metallic   and   Mineral   Products 

MN     NON-METALLIC  AND  MINERAL  PRODUCTS— includ- 
ing: 

MNB  Bituminous,  Petroleum,  and  Asphalt  Products,  As- 
bestos, Asbestos  Compounds,  Magnesia  and  Mag- 
nesia Compounds. 

MNC  Clay  Products  and  Earthenware,  such  as  brick,  tiles, 
pipe,  earthenware  plumbing,  etc. 

MNG  Glass  and  Glass  Products  (other  than  glassware)  such 
as  window  glass,  plate  glass,  etc. 

MNL     Lime,  Cement  and  Plaster  Products. 

MNS     Stone,  Earth,  Sand,  Gravel  and  Slate. 


33 

Subdivisions  of 

MP 
MATERIALS 

Paints,  Painters'  Materials  and  Varnishes 

MP     PAINTS,  PAINTERS'  MATERIALS  AND  VARNISHES 

— including  bases,  solvents,  vehicles,  dryers,  fillers,  dry 
colors,  varnishes,  shellacs,  mixed  paints,  enamels,  kalso- 
mines,  cold  water  paints,  sizing,  floor  oils,  putty,  wood 
alcohol,  turpentine,  linseed  oil,  etc. 

Subdivisions  of 

MR 
MATERIALS 

Raw  Materials 

MR     RAW  MATERIALS   (extracted  but  not  reduced  or  fabri- 
cated)— including : 

MRA     Asphalt,    Petroleum    Residues,   and   Mineral   Tar   and 

Pitch. 
MRM     Other  Minerals,  Mineral  By-Products,  and  Earths. 
MRS     Seeds,   Seed   Grains   and  Other  Unadapted  Vegetable 

Products    and    By-Products. 
MRU     Unadapted  Animal   Products   and   By-Products,   such 

as  bees-wax,  shells,  shoddy,  waste,  etc. 

Definition  of 

MS 
MATERIALS 

Saps,  Gums,  Dyes,  Grasses,  Mosses,  Extracts 

MS     SAPS,  GUMS,  DYES,  GRASSES,  MOSSES,    EXTRACTS 

and  other  partially  adapted  vegetable  products  (exclud- 
ing grains,   forage,   wood  and  fibre). 

Subdivisions  of 

SA 

SUPPLIES 

Forage  and  Other  Supplies  for  Animals 

SA     FORAGE  AND  OTHER  SUPPLIES  FOR  ANIMALS— All 

expenditures,  whether  purchase  price  for,  or  outlay  or 
advances  under  contract,  or  open  market  order  for  the 


34 

production  of,  things  which  have  been  or  are  planned  to 
be  finally  adapted  for  the  feeding  and  bedding  of  animals 
and  which,  when  applied  to  use  are  consumed  (exclud- 
ing those  things  which  on  account  of  their  adaptation  to 
human  use  are  classified  as  provisions),  including: 

SAB  Bedding,  such  as  wheat  and  oat  straw  (fit  only  for 
bedding),  sawdust,  shavings,  rye  straw,  rice  straw, 
hay  (fit  only  for  bedding),  peat,  etc. 

SAG  Grain,  such  as  corn,  oats,  barley,  wheat,  cotton  seed, 
flaxseed,  rye,  meal,  chop,  Milo  maize,  peas,  beans, 
canary  seed,  etc. 

SAH  Horse  Shoes  and  Harness  Supplies  Expendable,  such 
as  hoof  pads,  packing,  dressing,  etc. 

SAM  By-products,  such  as  mill  by-products  (bran,  mid- 
dlings, screenings,  sucerene  feed,  gluten  meal,  cot- 
tonseed meal  and  cake,  linseed  meal  and  cake,  sun- 
flower seed  meal  and  cake,  molasses  feeds,  beet 
pulp,  etc.)  ;  packing-house  by-products  (tankage, 
blood  meal,  meat  meal,  meat  scrap,  ground  bone, 
etc.) ;  dairy  by-products  (skimmed  milk,  butter- 
milk, whey,  etc.)  ;  brewery  by-products  (wet  and 
dry  brewer's  grain,  malt  sprouts,  etc.)  ;  distillery 
by-products  (dry  distillery  grain,  distillery  slop, 
etc.). 

SAR  Roughage,  such  as  timothy,  alfalfa,  clover  and  wild 
hay,  corn  fodder,  feed  straw,  Hungarian  millet, 
Kaffir  corn,   etc. 

SAS  Succulent  Feed  not  By-products,  such  as  ensilage 
(silo),  turnips,  rape,  mangels,  cabbages,  carrots, 
sugar  beets,  forage  beets,  etc. 

SAX  Miscellaneous  Forage  and  Supplies  for  Animals,  such 
as  condition  powders,  bone  meal,  oyster  shells, 
meat  for  animals,  dog  biscuit,  rock  salt,  etc. 

Subdivisions  of 

sc 

SUPPLIES 
Cleaning  and  Toilet  Supplies 

SC  CLEANING  AND  TOILET  SUPPLIES— All  expenditures 
whether  purchase  price  for,  or  outlay  or  advances  under 
contract,  or  open  market  order  for  production  of,  things 
which  have  been  or  are  planned  to  be  finally  adapted  to 


35 

use  as  cleansers,  disinfectants,  deodorizers,  perfumes,  and 
other  supplies  for  toilet  purposes,  which,  when  applied 
to  use  are  consumed — including: 

SCB     Toilet  Brushes  and  Combs  (expendable). 

SCC  Chemical  Cleansers,  such  as  sodium  and  potassium 
hydrate  (concentrated  lye),  ammonia  hydrate,  bor- 
ax, sodium  carbonate  (washing  soda  or  sal  soda), 
and  proprietary  chemical  compounds. 

SCD  Disinfectants,  Fungicides,  Germicides,  Insecticides  and 
Vermicides,  including  insect  preventatives  and  rat 
and  other  prepared  animal  poisons. 

SCL  Toilet  Liquids,  Pastes,  Powders  and  Perfumes  (ex- 
cluding preparations  for  the  teeth). 

SCP  Metal,  Wood,  Stone  Polishes  (other  than  mechanics' 
abrading  supplies)  and  washing  oils. 

SCR  Sponges  (natural  and  artificial),  expendable  brooms, 
brushes,  buckets,  and  fabrics,  including  towels, 
toweling  and  wash  cloths. 

SCS  Soaps,  Soap  Powders,  and  Liquids,  such  as  toilet 
soaps  (including  shaving  soap)  in  bars,  cakes, 
chips,  pastes,  powders  and  liquids,  and  laundry  and 
cleaning  soaps  in  bars,  cakes,  chips,  pastes,  pow- 
ders and  liquids. 

SCT     Toilet  Paper  (sheets  or  rolls). 

SCX  Other  Cleansers  and  Toilet  Supplies,  such  as  tooth 
liquids,  pastes,  powders  and  picks,  sweeping  sub- 
stances, laundry  supplies  not  otherwise  classified 
(including  bluing  and  starch),  harness  dressing 
and  soap,  shoe  polish  and  paint  remover. 

Subdivisions  of 

SE 

SUPPLIES 

Explosives  and  Pyrotechnic  Supplies 

SE  '  EXPLOSIVES    AND    PYROTECHNIC    SUPPLIES— All 

expenditures,  whether  purchase  price  for,  or  outlay  or 
advances  under  contract,  or  open  market  order  for  the 
production  of,  things  which  have  been  or  are  planned  to 
be  finally  adapted  for  use  in  signaling,  blasting,  protective 
and  recreational  purposes,  and  which,  when  applied  to 
the  use  for  which  they  have  been  adapted,  are  consumed 
— including : 


36 


SEA  Ammunition  for  Revolvers,  Rifles,  Shot  Guns  and  Ma- 
chine Guns. 

SED  Detonators,  Primers,  Fuses,  Tracers  and  Grenades 
(none  of  these  assembled  with  ammunition). 

SEF  Pyrotechnic  Supplies  (not  elsewhere  classified),  such 
as  fire-crackers,  torpedoes  and  other  noise-makers, 
rockets,  Roman  candles,  pinwheels  and  other  light 
producers,  fixed  pieces,  etc. 

SEP     Explosives  for  Use  as  Ammunition  (powder). 

SEX  Explosives  not  Otherwise  Classified,  such  as  giant 
powder,  dynamite,  etc. 


Subdivisions  of 

SF 

SUPPLIES 

Fuel 

SF  FUEL  (including  burning  and  illuminating  gases,  oils,  and 
liquids) — All  expenditures,  whether  purchase  price  for,  or 
outlay  or  advances  under  contract  or  open  market  order 
for  production  of,  things  which  have  been  or  are  planned 
to  be  finally  adapted  to  the  production  of  heat,  light,  and 
power — including : 

SFG  Gas  Fuel  and  Illuminants,  such  as  water  gas,  air  gas, 
oil  gas,  coal  gas,  producer  gas,  natural  gas,  by- 
product gas,  mixed  gases  and  acetylene  gas. 

SFJ  Solid  Illuminant,  such  as  mineral,  animal  and  vegeta- 
ble fats  and  waxes,  candles,  and  tapers. 

SFL  Liquid  Fuel,  Illuminants  and  Wicks,  such  as  crude  pe- 
troleum, petroleum  distillates  (including  kerosene, 
headlight  oil,  mineral  sperm,  gasoline,  benzine, 
naphtha,  paraffin  oil,  etc.),  petroleum  residues  (tar 
and  pitch),  alcohols,  animal  and  fish  oils,  vegetable 
oils,  mixed  oils  and  wicks. 

SFS  Solid  Fuel,  such  as  coal  and  lignite,  peat,  coke,  char- 
coal, wood,  kindling,  and  matches,  briquets,  patent 
and  artificial  fuels,  minor  solid  fuels  and  by-prod- 
ucts (including  sawdust,  corncobs,  straw,  waste 
and  refuse). 

SFX     Special  and  Miscellaneous  Fuel. 


37 

Subdivisions  of 

SM 

SUPPLIES 

Mechanics',  Engineers'  and  Electricians'  Supplies 

SM  MECHANICS',  ENGINEERS',  AND  ELECTRICIANS' 
SUPPLIES  (furnace  and  foundry  supplies) — All  expend- 
itures, whether  purchase  price  for,  or  outlay  or  advances 
under  contract  or  open  market  order  for  production  of, 
things  which  have  been  or  are  planned  to  be  finally 
adapted  for  the  reduction  of  friction  and  attrition  in  the 
operation  of  machines,  or  for  polishing  or  abrading  inci- 
dent to  the  proper  care  of  machines  (excepting  those 
polishes  and  abraders  included  under  cleaning  supplies — 
SC)  and  which  when  applied  to  use  are  consumed — in- 
cluding: 

SMA  Abrading  and  Polishing  Supplies,  such  as  sands  and 
powders  (sands,  glasses,  emery,  carborundum, 
alundum,  chalk,  whiting,  etc.)  ;  coated  papers  (sand 
paper,  emery  paper,  carborundum  paper,  alundum 
paper,  etc.)  ;  •  coated  cloths  (sand  cloth,  emery 
cloth,  carborundum  cloth,  alundum  cloth,  etc.) ; 
pastes  and  liquids  (emery  composition,  carborun- 
dum composition,  chalk  composition,  whiting  com- 
position, etc.)  ;  grinding  wheels  and  shapes  (vitri- 
fied, rubber,  shellac,  glue,  etc.)  ;  buffs  and  belts 
(leather,  cloth,  silk,  felting,  gloves,  etc.). 

SME  Electricians'  Supplies  not  otherwise  classified,  such  as 
dry  and  wet  batteries,  battery  renewals,  carbons, 
varnish  cloth,  insulating  cloth,  insulating  cloth  and 
tape,  insulating  compound  and  liquid  for  coloring 
electric  lamps. 

SMF  Furnace  and  Foundry  Supplies,  such  as  bone  ash,  char- 
coal, sand,  fluxes,  blacking,  facings,  core  com- 
pound, furnace  cement  and  fire  clay. 

SML  Lubricants,  such  as  animal  oils  (fish  oil,  lard  oil,  neats- 
foot  oil,  porpoise  oil,  sperm  oil,  whale  oil,  etc.)  ; 
vegetable  oils  (olive  oil,  nut  oil,  castor  oil,  cotton- 
seed oil,  linseed  oil,  etc.)  ;  mineral  oils  ("machine 
oil,"  "transformer  oil,"  "cylinder  oil,"  "engine  oil," 
"gas  motor  oil,"  "dynamo  oil,"  "turbine  oil,"  "pneu- 
matic tool  oil,"  etc.)  ;  greases  and  paste  ("axle 
grease,"  vaseline,  tallow,  lubricating  candles,  etc.)  ; 
dry  lubricants  (graphite,  talc,  mica,  etc.) ;  com- 
pound   lubricants     (mixed    lubricating    oils,    com- 


38 

pound  greases  and  paste,  compound  dry  lubricants, 
belt  dressing,  cutting  compounds  and  oils,  etc.). 

SMP  Packing,  Calking  and  Gaskets,  such  as  asbestos  and 
composition,  rubber  composition,  leather,  vegeta- 
ble (fibre,  cotton  sheet,  cotton  wicking,  wool  wick- 
ing,  flax,  hemp,  jute,  oakum  and  gum),  metal  pack- 
ing and  calking,  valve  disks  and  pump  valves. 

SMS  Supplies  used  in  the  Applied  Arts  (consumed  in  use, 
but  not  components  of  a  finished  article),  such  as 
soldering  and  welding  pastes  and  alum,  engraving 
and  lithographing  plates,  brushes  (excluding  clean- 
ing, mucilage  and  paste  brushes),  paint  and  varnish 
brushes,  kalsomining,  stucco  and  whitewash 
brushes,  stippling,  surfacing  and  paper-hanging 
brushes,  glue  brushes,  painters'  and  engravers' 
brushes. 

SMW     Waste  and  Wipers  (cotton  and  silk  waste  and  rags). 

SMX  Special  and  Miscellaneous  Mechanics',  Engineers'  and 
Electricians'  Supplies;  Furnace  and  Foundry  Sup- 
plies. 

Subdivisions  of 

SP 

SUPPLIES 

Provisions 

SP  PROVISIONS — All  expenditures,  whether  purchase  price  for, 
or  outlay  or  advances  under  contract  or  open  market  or- 
der, for  the  production  of  things  which  have  been  or  are 
planned  to  be  finally  adapted  to  use  for  human  food  or 
drink  (excluding  those  things  of  similar  nature,  which  on 
account  of  lack  of  specific  adaptation  for  use  as  human 
food,  are  classified  as  forage) — including: 

SPB  Beverages,  such  as  coffee  and  coffee  substitutes,  tea, 
chocolate,  cocoa,  alcoholic  beverages  (liquors, 
wines,  beers),  soft  drinks  (sodas,  ginger  ale,  sarsa- 
parilla,  cider),  mineral  waters,  fruit  juices,  etc. 

SPC  Cereal  Food  Products,  including  wheat  flour,  breakfast 
foods,  bread,  crackers,  cakes  and  pastry,  corn  flour, 
meal,  starch,  hominy,  popcorn,  corn  cakes,  corn 
bread,  corn  breakfast  foods,  oat  meal,  oat  biscuits, 
rolled  and  flaked  oats,  steamed  and  cooked  oats, 
barley  food  products,  rye  food  products,  buck- 
wheat food  products,  rice  and  rice  food  products, 
tapioca,  sago,  etc. 


39 

SPD  Dairy  Products  and  Eggs,  including  fresh,  sour,  and 
preserved  milk,  butter,  cheese  and  eggs. 

SPF  Fruits  and  Nuts,  including  fresh  and  canned  deciduous 
and  citrus  fruits,  tropical  fruits,  berries,  grapes, 
raisins  and  nuts. 

SPM  Meat,  Fish  and  Fowl,  including  fresh  and  cured  meats 
and  meat  by-products,  (beef  extract,  beef  juice, 
bovril,  bouillon,  roast  beef,  hash,  sausage,  etc.), 
canned  meats,  game,  fresh,  cured  and  canned  fish, 
domestic  and  wild  fowl. 

SPP  Pickles,  Condiments,  Flavors,  including  spices,  salt, 
vinegar,  seeds,  horse-radish,  curry  powder,  flavoring 
extracts,  sauces,  salad  dressings,  catsups,  chutneys, 
pickles,  etc. 

SPS  Saccharine  Products,  such  as  sugar,  syrup,  molasses, 
honey,  candies,  etc. 

SPV  Vegetables,  including  fresh  and  canned  root  vegetables, 
tuberous  vegetables,  bulberous  vegetables,  cole 
vegetables,  pods  and  seeds,  fruit,  vegetables, 
greens   and   herbs. 

SPX  Fats,  Oils  and  Miscellaneous  Provisions,  including  lard 
and  lard  substitutes,  tallow,  oleomargarine,  other 
fats,  oils  (olive,  cottonseed,  palm,  lard,  peanut,  corn 
oil,  oleo,  codliver,  etc.),  prepared  foods  (mincemeat, 
soups,  puddings,  etc.,)    and  gelatin. 

Subdivisions  of 

ss 

SUPPLIES 
Stationery,  Drafting,  Scientific  and  Educational  Supplies 

SS  STATIONERY,  DRAFTING,  SCIENTIFIC  AND  EDUCA- 
TIONAL SUPPLIES— All  expenditures,  whether  pur- 
chase price  for,  or  outlay  or  advances  under  contract  or 
open  market  order  for  the  production  of,  things  which 
have  been  or  are  planned  to  be  finally  adapted  for  office 
or  desk,  scientific  or  educational  use,  and  which  when 
used  are  actually  or  constructively  consumed — including: 

SSA  Office  Supplies,  such  as  paper  (including  plain  paper, 
printed  forms,  and  letter-heads,  envelopes,  mailing 
jackets  and  tubes,  filing  folders,  cards,  guides,  tags 
and  tag  strings,  carbon  and  ink-coated  papers, 
wrapping,  blotting,  and  cover  papers,  blank  books, 
card  board,  binder  board,  straw  board,  tag  board 


40 


and  oil  board,  specially  protected  papers,  gummed 
paper,  labels,  paper  seals  and  paper  binders) ; 
handwriting  suplies  (including  pencils,  leads,  cray- 
ons, penholders,  pencil  holders,  crayon  holders, 
pens,  eradicators,  erasers,  pencil  point  protectors, 
desk  pads,  blotter  holders,  hand  blotters  (rocker), 
etc.)  ;  supplies  for  office  devices  (including  type- 
writer ribbons  and  other  office  machine  ribbons, 
brushes  (typewriter,  copying  bath,  mucilage,  and 
paste),  pads  and  cloths  for  copying  baths,  inking 
pads  for  hand  stamping  devices,  metal  seals,  com- 
position for  copying  devices,  eyelets,  staples,  and 
other  fasteners  for  hand-fastening  machines,  sup- 
plies for  duplicating  machines,  etc.)  ;  adhesives, 
clips  and  fasteners  (including  glue,  paste,  mucilage, 
pins,  clips,  fasteners,  twine,  tape,  seal  ribbons, 
rubber  bands  and  rings,  sealing  wax,  sealing  metal, 
metal  tags,  etc.)  ;  inks  (including  drafting  and 
drawing  ink)  ;  special  and  miscellaneous  office  sup- 
plies (including  sponges,  pencil  pointers,  packing 
receptacles  and  packing  supplies  (office),  binders 
stub  files,  desk  calendar  pads,  protectors  for  book 
covers,  finger  cots,  key  rings,  etc.). 

SSC     Commercial  Reference  Books   (including  directories). 

SSD  Drafting  Supplies  (including  drafting  papers,  drawing 
and  tracing  cloth,  process  papers  and  cloth,  water 
colors,  drafting  and  drawing  inks,  artists'  charcoal, 
thumb  tacks,  art  gum,  pounce,  etc.). 

SSE     Educational  Supplies  (including  blackboard  chalk,  eras- 
ers, and  kindergartners'  supplies). 
SSM     Magazines  and  Pamphlets  (excluding  library  stock). 
SSN     Newspapers  and  Newspaper  Clippings. 

SSS  Scientific  Supplies,  such  as  photographic  supplies,  (in- 
cluding developing  and  fixing  chemicals,  films, 
plates,  printing  out  and  developing  papers,  photo- 
graphic glass,  celluloid  and  gelatin,  mounts,  mount- 
ing tissue  and  mats,  albumen,  photographic  clips, 
cotton  pyroxylin,  brushes,  opaque,  glass  push  pins, 
negative  preservers,  varnish,  etc.)  ;  chemicals  (for 
scientific  purposes)  ;  drugs  and  medicinal  prepara- 
tions (other  than  chemicals)  ;  hospital  and  surgical 
supplies  (other  than  chemicals,  drugs  and  medicinal 
supplies) ;  laboratory  supplies  (other  than  drugs 
and  chemicals)  ;  veterinary  supplies  (other  than 
drugs,  chemicals,  and  medicinal  preparations)  ;  spe- 
cial and  miscellaneous  scientific  supplies. 


41 


Subdivisions  of 

sw 

SUPPLIES 
Wearing  Apparel  and  Hand-Sewing  Supplies 

SW     WEARING  APPAREL  AND  HAND-SEWING  SUPPLIES 

— All  expenditures,  whether  purchase  price  for,  or  outlay 
or  advances  under  contract,  or  open  market  order  for  the 
production  of,  things  which  have  been  or  are  planned  to 
be  finally  adapted  to  human  use  for  body  covering,  pro- 
tection and  comfort  (excluding  recreational  supplies,  and 
helmets  and  suits  made  for  persons  engaged  in  occupa- 
tions particularly  hazardous  on  account  of  their  necessary 
surroundings),  and  for  use  as  hand-sewing  supplies — in- 
cluding: 

SWC  Collars,  Cuffs,  Handkerchiefs,  Neckwear  and  supports 
for  Clothing,  including  belts,  suspenders,  garters, 
sleeve  supporters,  collar  and  shirt  buttons. 

Outer  Footwear  and  Leggings,  such  as  leather,  rub- 
ber, and  felt  boots  and  shoes,  slippers,  gaiters,  leg- 
gings, spats,  puttees,  shoe  laces,  moccasins,  etc. 

Outer  Garments,  such  as  overcoats,  raincoats,  furs, 
capes,  ponches,  jackets,  suits,  dresses,  kimonos, 
dressing-gowns,  parts  of  suits  (blouses,  jumpers, 
overshirts,  breeches,  coats  for  men  and  women, 
jerseys  and  knit  waists,  trousers,  tunics,  and  waist- 
coats, shawls,  jeans,  overalls,  etc.) 

Head  Coverings  and  Accessories,  and  Hand  Coverings, 
such  as  men's  and  women's  hats,  caps  and  knitted 
headwear,  bonnets,  veils,  veilings,  and  hat  pins, 
ear  muffs,  gloves  and  mittens,  wristlets,  hairpins, 
head  nets,  etc. 

Hand-sewing  Supplies,  such  as  needles,  pins,  thimbles, 
crochet-hooks  and  beeswax  for  sewing. 

Underwear,  Hosiery,  Shirts  and  Shirt  Waists. 

Special  and  Miscellaneous  Wearing  Apparel,  such  as 
bath-robes,  night-gowns,  pajamas,  infant  special- 
ties, aprons,  etc. 


SWF 


SWG 


SWH 


SWS 

SWU 

swx 


42 

Subdivisions  of 

sx 

SUPPLIES 
Special  and  Miscellaneous  Supplies 

SX  SPECIAL  AND  MISCELLANEOUS  SUPPLIES— All  ex- 
penditures, whether  purchase  price  for,  or  outlay  or  ad- 
vances under  contract  or  open  market  order  for  the  pro- 
duction of,  things  other  than  those  classified  above  which 
have  been  or  are  planned  to  be  finally  adapted  for  use, 
and  which  when  applied  to  the  use  for  which  they  have 
been  adapted,  are  actually  or  constructively  consumed — 
including : 

SXA  Agriculturists'  and  Florists'  Supplies. 

SXB  Bunting,  Flags  and  Flagstaffs  (expendable). 

SXF  Fire  Extinguishing  Supplies. 

SXG  Automobile  Supplies. 

SXH  Household  Supplies  not  elsewhere  classified. 

SXJ  Ice  (natural  or  artificial). 

SXL  Electric  Lamps. 

SXP  Packing  Receptacles   (expendable)   and  other  Packing 

Supplies  (not  included  in  SSA  and  SMW). 

SXR  Recreational   Supplies  not  elsewhere  classified. 

SXT  Tobacco  Users'  Supplies,  Snuff  and  Chewing  Gum. 


UC  SOUTHERN  REGIONAL  LIBRARY  FACILITY 


A     001  052  797     6 


LIBRARY 
PUBLIC  AFFAIRS  SERVICE 

JUN  26  19?o 

UNIVERSITY  OF  CAUHjRNIA 
LOS  ANGELES 


